## Section C: Notes to the accounts Trustees’ annual report for the period Period start date 01.09.2022 Period end date 31.08.2023 Charity name Holwell Nursery School Charity No 1081086 (if any) ## Objectives and Activities ||SORP
reference|| |---|---|---| |Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|To provide quality care and education to
children under 5.| |Summary of the main activities
in relation to those purposes for
the public beneft, in particular,
the activities, projects or services
identifed in the accounts.|Para 1.17 and
1.19|Provide care and education to
children under 5.| |Statement confrming whether the
trustees have had regard to the
guidance issued by the Charity
Commission onpublic beneft|Para 1.18|The trustees have regard to the
guidance issued by the Charity
Commission on public benefit.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment including
program related investment|Para 1.38|| |Contribution made by volunteers|Para 1.38|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 2 of 8 ## Achievements and Performance ||SORP
reference|| |---|---|---| |Summary of the main achievements
of the charity, identifying the
difference the charity’s work has
made to the circumstances of its
benefciaries and any wider benefts
to society as a whole.|Para 1.20|Holwell nursery has provided care and
education for over 50 families in the
local community in the past year.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Achievements against objectives set|Para 1.41|| |Performance of fundraising activities
against objectives set|Para 1.41|| |Investment performance against
objectives|Para 1.41|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 3 of 8 ## Financial Review ||SORP
reference|| |---|---|---| |Review of the charity’s fnancial
position at the end of the period|Para 1.21|31/08/2023| |Statement explaining the policy for
holding reserves stating why they
are held|Para 1.22|Reserves are held to ensure continued
service to the local community.| |Amount of reserves held|Para 1.22|| |Reasons for holding zero reserves|Para 1.22|| |Details of fund materially in defcit|Para 1.24|| |Explanation of any uncertainties
about the charity continuing as a
goingconcern|Para 1.23|| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |The charity’s principal sources of
funds (including any fundraising)|Para 1.47|| |Investment policy and objectives
including any social investment
policy adopted|Para 1.46|| |A description of the principal risks
facing the charity|Para 1.46|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 4 of 8 ## Structure, Governance and Management |Description of charity’s trusts:|SORP
reference|| |---|---|---| |Type of governing document
(trust deed,royal charter)|Para 1.25|Constitution 2000| |How is the charity constituted?
(e.gunincorporated association,CIO)|Para 1.25|| |Trustee selection methods including
details of any constitutional
provisions e.g. election to post
or name of any person or body
entitled to appoint one or more
trustees|Para 1.25|Elected| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policies and procedures adopted for
the induction and training of trustees|Para 1.51|| |The charity’s organisational structure
and any wider network with which
the charityworks|Para 1.51|| |Relationship with any related parties|Para 1.51|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 5 of 8 ## Reference and Administrative details |Charity name|Holwell Nursery School| |---|---| |Other name the charity uses|| |Registered charity number|1081086| |Charity’s principal address|Crouch Lane
Holwell
DT9 5LP| ## Names of the charity trustees who manage the charity |Trustee name|Office (if any)|Dates acted if not for
whole year|Name of person (or
body) entitled to appoint
trustee(if any)| |---|---|---|---| |Judith Lane|Chair||| |ChelseyGowan|||| |Nigel Roberts|||| |Rio Parsons|||| |Melissa Kellaway||June 2023|| |Charley Davies||June 2023|| |Becky Clarke||June 2023|| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| Charity Accounts templates – Trustees’ annual report for the period October 2016 6 of 8 ## Reference and Administrative details (cont) Corporate trustees – names of the directors at the date the report was approved Director name ## Name of trustees holding title to property belonging to the charity |Trustee name|Dates acted if not for whole
year|| |---|---|---| |||| |||| |||| |||| |||| |||| Charity Accounts templates – Trustees’ annual report for the period October 2016 7 of 8 ## Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## Additional information (optional) Names and addresses of advisers (Optional information) Type of adviser Name Address ## Name of chief executive or names of senior staff members (Optional information) ## Exemptions from disclosure Reason for non-disclosure of key personnel details ## Other optional information Charity Accounts templates – Trustees’ annual report for the period October 2016 8 of 8 ## Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date Charity Accounts templates – Trustees’ annual report for the period October 2016 CHARIIY CONINIISSION klJAb IfltsLQP4U ANb Vl*lLLS Holwell Nursery School 1081086 Annual accounts for the eriod PenDd Start dal Ppnod end 01.09.2022 31.08.2023 Section A Statement of financial activities Restrlcted income fvnds Recommended categorfes by activity g Unre5trlcted funds Endowment funds Prior ￿ar funds Totsl funds Incoming resourcgs (Note 31 F01 F02 F03 F04 F05 Incorne and Bndowments frorn: DoD8¢￿r￿S s￿169￿CjBS SD1 SD2 245.557 245.557 238.830 Other arbvibcs SOJ In￿88t￿nIS Ei 304 12 Sspar3t8 rtFm DfirKoriie Olhor 505 S06 2.054 240.896 Total Resource5 expended (Note 6> S07 245,861 245.861 RaiÉiw funds ch8n18b￿ so6 509 250,384 250,384 223,975 Sep8ralÈ mètsnal iièm 01*xp•￿4 Ott￿{ S10 26,063 276 447 26,063 276,447 3,021 226,996 Total S12 Net incomellexpendlture) before investment gainslllossèsl S13 130.5861 130,5861 13.900 Ngt gains11kns5Ps1 on Investments $14 Net Incomellexpenditurel Extraordinary itgm$ Transfers between lund5 Other rocognised gainsllloss•sl-' S15 130.5861 130.5861 13,900 51fj 817 Gain5 losses on rev>knaiiQn ¥$Stts fortr* thal*y'$own us¥ g8in5111055es1 Net movement fund5 318 819 520 30.580 30.5A6 Re¢on¢ill8tlon of funds.. Total Tund5 brou9hlforward Total fvnds carried fonvard S21 62,507 31.921 48.607 62.507 S22 31.921 Section B Balance sheet Restricted incomg lund5 Unres¢ricted fund5 Endowment Total this funds Total last year y&ar Fixed assets Intangible assets Tangible assats Heritage assets Investmènts F01 F02 F03 F04 F05 (Note 15) (Notè 14} (Note 16) (Note 17} Total nxed assets 802 4,402 4.402 30.46.5 803 BOS 4,402 4,402 30 465 Current assets Stocks (Note 18} Oebtors (Noto 191 Investments (Note 17.41 Cash at bank and Sn hand (Note 241 Totsl current assets B06 BQT 5,638 5.638 3,659 BO8 B09 B10 49,519 50,203 Creditors: amounts falling duè withln one year (Note 201 B11 22.000 22.000 18.161 Net current assets/(liabilities) B12 27,519 27,519 32,042 Total assets less current li8blllties B13 2,507 Creditors. amounts falllng due after one year {Not8 201 Provisions for liabilities B14 B1S rotal net assets or liabilities Funds of the Charity Endowment funds {Nole 27) Restricted income funds INot• 271 Unrestrictgd funds Revaluatlon r•serve B16 31,921 31,921 62,507 817 818 2.605 B19 31,921 31,921 59.902 B20 Total funds B21 ,92 31,921 62.507 Signed by one or Iwo truslee5 on beh8if of 811 the trustees Data of approval ddlmm., Signature Print Nam8 CC17a (Excell 1410512024 Ar.￿ I￿l- i￿¥￿V￿￿￿tr￿lL I&?jiSJru￿JOn 16.W.- J14 FR5.￿" 12 Golf4 .￿I￿￿￿DUnI5 Yes. 74AF115 TOISORP 1aZsDkP, Irl SEctiDn C Notes lo the accounts Note 2 AccouTrling policle8 2.2 INCOME yhrs slandurd113tofvccots0trngpol￿iP3 bpen appitre&by Cts8nryÈ￿Lapt1Dllh0Éts Iicl¢grl yla.oy W/a- Whtwc a of IneeAlb• Twe Indud8d In th8 SLgt8m8nl o[FinanC￿81 Ach￿￿eS IsaFAlwhEn Ihe chaflty become6 8n11l￿o to th8 r@so￿r￿es. Itis mDf8 Iik8ly rolthatih8 twstO85 w'.1 rec*NB t&wurceg. ano è rtrtÈtraryvaluecan be measured wilh 5ufiuent reli*ility Y*5 No There ha5 been m affsettiwof ESSe&sa￿ l￿billI@s, orlnEllme expBnS&. unkns wulieoor nitled bylhg FR3 IQ2 SORP oy FRS 102. Ye5 OfTs•ttiry Yes ND Nl Grants donations only IndudÈd In ihe SoFA*ttèn th&pene￿I 1ncornerett0nrt￿n ileria are mell5.10 to 5.1? FRS102 SORPI. Gv3n15 and donatEor kn1hé ca$&afp9rfornianc& r¢i￿19d inMme rnu510rlybg rPcDgTh￿£I ID extant thatlho chffj provhl8d lh8 %por.ifiad orsérvic￿ As anllH8m*Thl Its thograni on y(wJrswtrgn the ￿￿O￿anCe r£hted condllk)ns 3r£ mg115.16 FRS 102 SORPI. LeoaCI* Jndudvd the SOFAwhen ￿lpi 15 prob6b￿ ihai Is, when Ihpie h£s b8En yonl of probab. thé ￿Me￿tOrS have fr6tsb1￿h9dlhalth8I&a[èsU￿C1Éfil assEts In ihH vqtdle unyp.IiidiljrTrS I*￿E￿w￿l￿￿￿h￿W1￿In lhfftr￿nErQ1 Df Ihe ¢harwy Orhave been r(*1. Yes No Nla Yes ND Yes Nla Go¥omTnEnl grants The (￿a￿ty￿￿6 re￿1v￿￿ Y0￿Mm￿nIgranl5 IDlh£ ￿t￿)d Gth ￿ r8c&ivgbl8 i& IpLlth8d ￿ Incomèwhan a valMI ￿e￿rall0nfr￿￿ thE thnor Any Gifi Aid ￿0￿￿t[ecDv￿red on 8 thndi￿n ts ¢L)thdeYed ￿tse ￿rt¢[that9Iftdfitr Is tr8a1￿1 * an additson to1￿ fLknI asth8 initkgldonstsoTh unks81￿ donoroitt ierrn5 Df l*e hBve sr*¢thed DtheNse Tax M¢lalms on Ye5 Nla es No Nla Conirnctu•l IncomeaDd This In SOFA chantyhas pro￿￿￿ thE reknledgoDds or pgrtomiaD¢* rel>ted servlctt ormetthe perfDrrnarL£è reLqbJ tonrlttons. BtBnts Y8S No Nla Dotlaied wood9 Dona*dOE&5 8rB mB85ufed aitsiFV81Jp IthD8nvJnlfuitthch Ihe asset cO￿d T￿ tXStol anystock ofgwth dll[￿￿ for L4stribu*on iD benEthciarr25 13dE￿￿e&tts te th8 tail y￿￿e tltth5E glts atthE Iimeoltheirr&eipl and tThey&e rtctrJniaedon Q*ipi. In ther8POrtiry penod In whith thE StOL*s ar&distnbuled, thEyaie r￿o￿n￿ed asan XP8ns8 al carrying amourt Dfthe St￿*S al djstribthi(￿. Donaled art mÈagurÈd atlair value on Te¢ogDItstsrn. Yfftich ￿ tr e¥pethd protttds from sale ￿s￿l￿e eAt￿CIed costs of sa*. and In'lncDme om othertradiro activities'wi* the CO[￿sponding stock rec£¥nised In the bolunce sheet On itssal8 thEvaluE 015￿k ￿ charged against'lncume fiom Gtherlradino a¢iivityes' an& tffjcgedyfr￿ sab Jroa*o recogni8e¢ as'lncorno tromdhor1radn¥r Yes Nia Yes No Nla Y8$ sdonat9d tarow(￿ry U58 byth8 chartyare fECQyniSBd as taryib￿flX￿ F￿￿￿ts and I￿1L￿￿￿j ￿ Ih?&FAas Incomlng re3ouruswh•n rec•ry?bk. YÈS In kjnd for u9è by Lhe chgniyare induded In ihe SoFAaB I￿l￿froM¢￿)n0t￿1nS when recefvable DonpiÈd s¢rvl¢¢s ?Trd fo¢iliflas DoTrated SÈTr￿5 ar￿ faC￿￿oSal@ I￿￿lIed SOFA roceived ai th&valu8 of the gin tot*e chanty. picvi&ed thE vakneolthe c5n L* mea5Ufed iewabty. Y£s Donaw $gTrKes fBc11￿0gthaI are wnsuméd I￿￿￿￿dial￿tyarB recoyni88d as Incorne wQh an eoui¥akDI amovni recwnk%ed as an 8xpons8 undor appropTrat8 h￿￿1￿97 SOFA. YES Y£s Support¢osts Th9 ¢haDtytro5 on s￿￿rtstlsss Impaim)eni. knve&fvnts held tLYreEab Dr lkneirsaBand casn and L33h£quNèknts a rnaluntyda￿ of 1 Swar arotreat¥*l ￿ cU￿asS@t inv8strn8nts Yes NO Nia Ye5 No stQGks work In Provr￿S siock5 held foi gal¢as parto¥nowhthèbk t￿Pare al ihe etssior net rèal￿blOtsa1￿&. Yès No Gr￿ or servic8sprov*od part ol¥ chantsble *1ytyo￿ mEwréd at nèi reaiisabie value bBs2JQll I￿ service wientlal prov￿￿￿ byitern5 015t(￿. 06 ND Yes loik In progrègs is valL*d ai ¢OSll•ss anyfc¢eseeabk IOSG thai Is l*etyto o¢cuion thg coNtract. Oebtors Ilidudhg trade debtors and knans receivabl91ai￿rnFaSVre¢ on Inihal al sEttl8mertamDunlsfieianytradE Dra￿￿JU￿t bythecharity. &bswuonYy. ihay are Measured al thB c￿h Drother￿)n81deTa￿￿Dex￿¢c*td 1¢ bè ￿l￿1..￿a Yes No Thp ￿li￿rIty*7￿￿ has InVes￿ents %shich Il hold5for rt53￿ c*perOhiglheirsa19and cash and cash Yes equivJlCnL%W￿ s malJiityd8ie ￿5S Ihan yeor. TWe Inclth@ cash on dEPOSIt equivalenlsvAtha ma￿￿tyd￿e ol ￿53 th￿ one yeEI hebj fu knivesthgni puiposes raI￿r IhanlD et 5hortteim comrnitsngnL4 asthEyf#l duè, Ni Cumntus•l iri¥•*tmqtlts Yds Nia Th@yare val￿d al fairvduE excepl wbernlhoyqu*ify as basi¢fitb8rLci31 POLICIES ADOPTED ADD￿lONAL TO OR DIFFERENT FRQM THOSE ABOVE Section C Notes to the accounls Icontl Note 3 Analysls of income UThr¢th¢tsd dj Èndowrnorrt d5 Totslfwth PrioryAav Ano Donaiion5 and rfts DDnatloThs legaGi¢s'. 15 Le aci8$ G8n8ral gmnts prowbled by governmentlolher hanli8S Meniber5hip subsGriptiDns and 5PDn50Fships are In 5ub5tsnce dO￿a￿ll￿$ Donatsd Other Cods, facilities and services Total 15 Charltable Nursery Fees 150,586 94,956 150.586 130.J23 108.5D7 Earl eais voucher fundin Total 245.542 245,542 238,83C other tradln9 aCti￿tIeS.. Fundraisi Other Totsl In¢omo from inve$tmehts'. Interest income Di¥idend income Rental and leasin Other 304 304 1Z income Total 304 304 5eporat Tnaterial itern of Income.. Total other.. Con¥ersion ol endowment funds Into income Gairi on disposal of a tawible fixÈd a￿et held 5 own use Gain on disposal of a programme feL91ed InvesltneThl Roy3llie5 frorn Ihe oxploitstion of InbiiÈciual 2,054 2.054 Total TOTAL INCOME 245 861 245 861 240,896 Other infomiltltsn.. All irncome inthe prttsryear was uhreslklcted oxcopt for.. (please provlda descrfpdon amountsl nla Where any endowment Is ¢oThv•rt•d IntD In Ih repofiihg p8rltsd. pl•a*8 Ihè rbason lor the converslon. NIA Whqre ahy ÈndoWMtttf￿Th￿ b& converted Into 1￿cOMe Sn Ihè lor p•rlod, plea9• glv• the r•ason for the convor8lorL NIA Wlthln thè Income It•mg abovo th• lollowifftg Iteffls are NIA year amo￿t$) CC17a (Excell 141rJ512024 Se¢lion C Notes to the accounts conti Note 4 Analy515 of r8eeipts of gDv•rnmont grants This year 08SCriPtion Govemment grant 1 Govemmtnt grant 2 Government grant 3 Other Total Last year Doscri tion Gov8rnm8nt grant 1 GovernThenl grant 2 overnment grant 3 Other Total This Last ear Please provlde deialls of any unfvifilled ¢ondition$ and other ontingencies altsching to gr8nts that have been recognlsed In income. None Non8 Thls ar ar Please give delails of other forms of governmenta551Stance frorn which the charlly has dlroctly b8n•llted. Small buslW5s rates reliet Stnall business rates res￿[ CC17a (Exc811 1410512024 Seilion C Notè 6 Anatysi5 of expendiiure ThSE y￿r L491 y•4r Ahaty8i8 @ndknwo on ralsln fvnd$'. IDcurree $88king donatyons InGd￿e￿ seekin9 ￿9aC￿￿ Ilncunpd s&BkiDg yraD15 Opgrahry mernbBr8hip Scho￿*5 atxl SOE4al lollEries Totslf nd¥ tund T4￿LIfUnd8 slag1￿ events Fudfa￿lr,g agen Operaiing Ctr￿rrty shops Advcrti%ing. rnark8frryJ, &irecltnail at Start up costs Incurred In gen8rat￿9 ngwsouice of future Incoma Dalabase deveknpm8nl c06tS Oibertr3ding acbvibes marp ment c05Ls Cost olob&)inlng invÈ$tn*ni a¢fvl¢& Invesirneni Admin￿trats￿ Inkieciual pioperty lic£ntsng Cogls ReTht co1￿l￿n, property repair5 dnd mainteTrance charge6 Expendlture on Charftab￿ aG￿vIt￿.. Pa (yjsts 209 421 192,104 40.902 ?1 871 Total ¥xpeffjd1*￿r¢ on ¢hJil*ab 223 975 22.1.975 Atat¢ m•tsrt*l Itèm •l¢x ¢ng4 Total Othèr DBPle¢pa1iDn Yotsl othèrèyhdttyr¢ TOTAL EXPENDITURE 26.06.1 28.1￿3 276.447 26.063 26.063 276.4é7 3.021 3.021 226.996 22b.996 CC17a lE￿c￿lI 1410sI20!4 Section C Notes to the accounts Icontl Note11 Paid employees Please ¢omplete this note if the charity has any employeès. 11.1 Stafl Costs Thls year Last year Salaries and wages Social security cos15 Pension costs {defined contribution scheme) Other employee benefits 199.162 6,984 3.275 181,622 7.452 3.030 Total staff co$ts 209.421 192,104 This year: Please provide details of expenditure on staff working for the charity whose ¢ontra¢ts are wlth and are pald by a related party Last year: Non• Please provide details of expenditure on staff worklng for the harity whose contracts are with and are paid by a relat8d party None Ple659 give (letai15 Of the numtser of employee5 WI￿Se total employee berjefits (excluding employer pension costsj fell within each ljand of £10.000 from £60.000 upwards. If there are no such transactions. please enter Yrue. in the box provided. No ernployees received ernployee beneflts lexcludlng employ•r pension costs) for the reporting period of more than £60,000 True Band Number of employees This year Last year £60,000 to £69,999 £70.000 to £79,999 £80.000 10 £89,999 £90,000 to £99,999 £100,000 to £109,999 This year Last year Please provide the total amount paid to key management personnel Ilncludes trustees and senlor management) for thelr services to the charity- For specific amounts paid to trustsas, see Noto 28. 33,409 25,459 CC17a IExcell 10 1410512024 11.2 Average head count In the year This year Number Lasl year Number The parts of the charity in which the employetrs work 14 12 Total 12 11.3 Ex-gratia payments to employees and olhers (excluding trustees) Please complete if an ex-gratia payment is made. Please explaln the nature ol the payment This year Last year Please state the legal authority or reason for making the paymènt This year Last year Thls year Last year Please state the amount of the payment lor value of any waiver of a right to an asset) CC17a (Excell 1410512024 Section C Notes to Ihe accounts Icontl Mote 12 Defined contribution pension scheme or defined benefit scheme accounted for as a deflned contrlbution scheme. 12.1 Please ¢omplot• th1$ not8 If a d8flnod Gontrlbutlon penslon scheme is operat•d. Thls y•ar Last year Amouni of ¢ontrlbutlons rt¢ognlBèd In thè SOFA as an &xpens8 3,275 J.030 Please explaln the ba$ls for allocatlng th& Ilability and expense of dèfinèd contribution pension scheme between actlviliès and between restricted and unrestrictèd funds. CC17a IExcÈll 12 1410512024 Section C Notes to the accounts l¢ontl Note 14 Tangible fixed a55ets Please complete this note If the ¢harlty h•$ any tanplble ftxed•$$ets 14.1 Cost or valuation Frq•hold Iwnd & bulldlngs Olhtr land & bulldlngs PIAn( machlnery and motoi vehleles Fixtures, fittinus and equlpment Total Al the beginning of the y8ar Addilii)n8 29,500 7.168 36 668 Revaluations 129,5001 129 £001 Disposals TransfeFS Al end of the year 7168 7 1(? 14.2 Depreciation and impairnwnts SL over term Df le8S8 SLorRB SLorRB RB SLorRB Ratp 15% At beginning of Ihe year Disposals 4.214 1,989 6.203 DeprEGialv)n 777 777 Impaimienl 14.2141 14.2141 rransf8rs' At ond of the yvar 14.3 Net book vèlue Net book value al the I￿ginn1r@ of the year 25.286 5,1 T9 3U.465 N8t book value 8t the and of th& y8ar 4,402 4.402 CC17a (Excsll 1410512024 Section C Notes to the accounts Not¢ 19 Debtors and prepayment$ Please Gomplete thls note If the charlty has any debtors or prepaymen 19.1 Analysis of debtors Thls year Last y•ar Trade debtors 5.638 3,659 Prepayment5 and accrued Income other debtors 5,638 3,659 Total Ploase complete 19.2 whern a material debtor is recoverable more than o ye8r after the reporting date. 19.2 Anatysis of debtors recoverable in more than 1 year (included In debtors above) This year Last year Trad• d•btors Prepayments and accrued income other debtors Total CC178 (Excell 14 1410512024 Section C Notes to the accounts Icontl Note 20 Creditors and accruals Please complete this note if the charity has any creditors oraccru•ls. 20.1 Analysis of credltors Amounts falling due within one year This year Last year Amounts falllng due after more than one year Thi5 year Last year AccnMls for grants payable Bank loans and overdrafts Trade creditors 6,766 5.304 Payments received on account for contracts or performanceryrelated grants Accruals and deferred Income 15.234 12,857 Taxation and social Jecurity Other credttors Total 20.2 Deferred income Please Complete thls note If Ihe ¢harity has deferred income. This ear DCC 8dv8ncéd &arty yaars fvncling payments in r&specl of the future Autum temp incomè. Last year DCC advanced early years fvnding paymenls in respect of the fultjre Autum term income. Please explaln the reasons why income is defeffed. Mov•m•nt in def8rred incom8 account This year Last year Balance at the start of the reporting ￿rIOd Amounts added in current period Amounts released tr• InGome from previous period5 Balance at the end of the reportlng perlod 12,857 15.234 14,481 12.857 112,8571 15,234 114,481 12,857 CC17a (Excell 1410512024 Section C Notes to Ihe accoun15 Note 24 Cash at bank and In Thls year Last year Shorttsrni cash InvgstmoThts than 3 matuwlty Llatgl Sh¢*rttsm) d•p•8lts Cash at ••d hand Other T￿al 26,426 174S3 40,399 E.145 43,881 4fj. 44 GC17a IE¥¢èll I￿0512D24 Section C Notes to the a¢counts (conti Note 25 Fair value of assets and liabilitie Th18 ar Last ear 25.1 Please provlde detalls of the charfty5 exposure to credit risk (the risk of Incurilng a 1085 due to a debtor rbot pa￿n9 what15 owedl , Ilquldty nsk (the risk of not bein9 able to rneEt short term financial dÈmand$l artd ma￿(et rlsk Ith8 rlsk that the value Df an investmentwill fall due to change$ In thè mak*etl arlslng from flnat)¢lal InstNmÈnts yJhiEh Lh* shtsrlty l• •xposod at tho vf th• porting p¢rfjod and explaln how the charfty manages those rlsks. slgnfficant n5k no slgnificanl risk 25.2 Please give detsils ollho amount of change in the fair value of basic financial instrumènts (debtors. credltvrs. inve¥lm8nts1seo wtlon 11, FRS 102 SORPII mFasurod at tsiT vwluF through the SoFAthat18 attrfbutablo to chang95 In credlt CC17a IE%cell 14m512024 Section C Notes to the account5 Icontl Note 26 Events after the end of the reporting period Please complete this note events (not roquiring adjustment to the accounts) have occurred after the and of the reporting perlod but before the accounts are authonsed which relate to ¢ondltlons that arose after the end of the Thi5 year Last year Please provide details of the nature of the event nl Provlde an estlrnate of the flnanclal effect of the eveTrl or a statement that such an estimate cannot be made nla nla CC17a (Excell 18 1410512024 Section C Note5 to the accounts Iconll Note 28 TraThsaGtlon3 w￿h tmsteès and related par￿0$ Iirh• cha￿tyhaS any transactfons wtlh relatfjdparties (other thq t*ustsè explalnedlngVftLIBnGe notesj detalls of $ts¢ii tr•nsa¢tian$ $hOtsidooproYitterl Iv ihts noie. lff Ilw••r•no transactlons go report please entsr In th8 or 'F815e"if there transacrfons to 28.1 Trustee Yemuneratlon and bonefits Thls year one otthe trustees have been pald any remunerallon or rqcelvqd anyal￿r from an employment wmh thelr chaT4ty or a related en￿ty (True or Faloel In th$ pd*lod ¢h&ilty Ivs pald tru$teos iemunoraiion on¢rfbeneffts. Please glve the amountof, and legal aulhorftyfcr, any remuneration orotherbenefitspaid toa trvslpe byth chwrtyoranylnstllullott or ¢ompany ¢ortiie¢ted wifh Ir. Amounls paid or boneflt valu Lpgal authtkrhy109 order, governln9 dts¢unb•nt) PBnsiDn CO￿tribU￿0￿ RlduTrdancy ilncludlng ID5S of DfliGe}lex Other TOTAL NaThe oltrustee Whwe on ¢xgrnii•poymenih•g been made to a trustee, providB •Jrpl4nolion olthB olth•paym*nL Last yèai Non@ of tho tTustses havB be•n palil any r•rnunoratiorb or r•c•wtid Jny olhÈr bènèllls from #n employm8ht wlth thelr chailty ora related entlty ITNÈ or Falsel In th#p¢rl•d Ihe ¢h•rfty h•sp41d tyusioes r¢mun¢ratton Bndbeneffts. Pleasegfve the of, 4ndlè9alautl￿ lor, any orolherb8n8lits pard to & Ilu$t•&byth• ¢hA*ity orttny Institutlon orcompanyconnected wlth it. Amounts pald or benefltvalue Pen910 Rodundar Oth•r TOTAL Legal authormy le¥ roer. gO￿rnIng NaTn8 of ifuFIg 390 390 Please glve detalls of whyrfjrDurJg¥*b￿ oroth mpIo￿th￿￿8litS w&rnpbid. Wher&an ex gralla Payfftenthas ￿￿de l(Tr4 t￿￿t￿8. pmvldean explayjadon of the nalure of the paymanl CC17a IEXCEII 1410512024 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of Hollwell Nursery On accounts for the year ended 31 August 2023 Charity no lif any) 1081086 Set out on pages 1-22 I report to the trustees on my examination of the accounts of the above charity I'the Trust") for the year ended Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 ('the Act") I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carying out rny examination, I have followed all the applicable Directions given by the Charity Commission under section 145{51{b) of the Act. Independent I have completed my exarnination. l Gonfirm that no malerial matters have examiner's statement come to my attention in connection wilh the examination {oth8r than that disclosed below") which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities AGt- or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements conceming the fomi and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts givè a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connedion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets rf they do not apply. Signed: Date: 11105124 Name: Andrew Comer Relevanl professional qualification(s} or body (if any): FCCA Addross: Evans & CO, Manchester House. High Street, stalbridge, Dorset DT10 2LL Oct 2018 IER Section B Disclosure Only complete if the examiner need5 to highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Givo here brief details of any ilems that the examiner wishes to disclose. IER Oct 2018 CHARIIY CONINIISSION klJAb IfltsLQP4U ANb Vl*lLLS Holwell Nursery School 1081086 Annual accounts for the eriod PenDd Start dal Ppnod end 01.09.2022 31.08.2023 Section A Statement of financial activities Restrlcted income fvnds Recommended categorfes by activity g Unre5trlcted funds Endowment funds Prior ￿ar funds Totsl funds Incoming resourcgs (Note 31 F01 F02 F03 F04 F05 Incorne and Bndowments frorn: DoD8¢￿r￿S s￿169￿CjBS SD1 SD2 245.557 245.557 238.830 Other arbvibcs SOJ In￿88t￿nIS Ei 304 12 Sspar3t8 rtFm DfirKoriie Olhor 505 S06 2.054 240.896 Total Resource5 expended (Note 6> S07 245,861 245.861 RaiÉiw funds ch8n18b￿ so6 509 250,384 250,384 223,975 Sep8ralÈ mètsnal iièm 01*xp•￿4 Ott￿{ S10 26,063 276 447 26,063 276,447 3,021 226,996 Total S12 Net incomellexpendlture) before investment gainslllossèsl S13 130.5861 130,5861 13.900 Ngt gains11kns5Ps1 on Investments $14 Net Incomellexpenditurel Extraordinary itgm$ Transfers between lund5 Other rocognised gainsllloss•sl-' S15 130.5861 130.5861 13,900 51fj 817 Gain5 losses on rev>knaiiQn ¥$Stts fortr* thal*y'$own us¥ g8in5111055es1 Net movement fund5 318 819 520 30.580 30.5A6 Re¢on¢ill8tlon of funds.. Total Tund5 brou9hlforward Total fvnds carried fonvard S21 62,507 31.921 48.607 62.507 S22 31.921 Section B Balance sheet Restricted incomg lund5 Unres¢ricted fund5 Endowment Total this funds Total last year y&ar Fixed assets Intangible assets Tangible assats Heritage assets Investmènts F01 F02 F03 F04 F05 (Note 15) (Notè 14} (Note 16) (Note 17} Total nxed assets 802 4,402 4.402 30.46.5 803 BOS 4,402 4,402 30 465 Current assets Stocks (Note 18} Oebtors (Noto 191 Investments (Note 17.41 Cash at bank and Sn hand (Note 241 Totsl current assets B06 BQT 5,638 5.638 3,659 BO8 B09 B10 49,519 50,203 Creditors: amounts falling duè withln one year (Note 201 B11 22.000 22.000 18.161 Net current assets/(liabilities) B12 27,519 27,519 32,042 Total assets less current li8blllties B13 2,507 Creditors. amounts falllng due after one year {Not8 201 Provisions for liabilities B14 B1S rotal net assets or liabilities Funds of the Charity Endowment funds {Nole 27) Restricted income funds INot• 271 Unrestrictgd funds Revaluatlon r•serve B16 31,921 31,921 62,507 817 818 2.605 B19 31,921 31,921 59.902 B20 Total funds B21 ,92 31,921 62.507 Signed by one or Iwo truslee5 on beh8if of 811 the trustees Data of approval ddlmm., Signature Print Nam8 CC17a (Excell 1410512024 Ar.￿ I￿l- i￿¥￿V￿￿￿tr￿lL I&?jiSJru￿JOn 16.W.- J14 FR5.￿" 12 Golf4 .￿I￿￿￿DUnI5 Yes. 74AF115 TOISORP 1aZsDkP, Irl SEctiDn C Notes lo the accounts Note 2 AccouTrling policle8 2.2 INCOME yhrs slandurd113tofvccots0trngpol￿iP3 bpen appitre&by Cts8nryÈ￿Lapt1Dllh0Éts Iicl¢grl yla.oy W/a- Whtwc a of IneeAlb• Twe Indud8d In th8 SLgt8m8nl o[FinanC￿81 Ach￿￿eS IsaFAlwhEn Ihe chaflty become6 8n11l￿o to th8 r@so￿r￿es. Itis mDf8 Iik8ly rolthatih8 twstO85 w'.1 rec*NB t&wurceg. ano è rtrtÈtraryvaluecan be measured wilh 5ufiuent reli*ility Y*5 No There ha5 been m affsettiwof ESSe&sa￿ l￿billI@s, orlnEllme expBnS&. unkns wulieoor nitled bylhg FR3 IQ2 SORP oy FRS 102. Ye5 OfTs•ttiry Yes ND Nl Grants donations only IndudÈd In ihe SoFA*ttèn th&pene￿I 1ncornerett0nrt￿n ileria are mell5.10 to 5.1? FRS102 SORPI. Gv3n15 and donatEor kn1hé ca$&afp9rfornianc& r¢i￿19d inMme rnu510rlybg rPcDgTh￿£I ID extant thatlho chffj provhl8d lh8 %por.ifiad orsérvic￿ As anllH8m*Thl Its thograni on y(wJrswtrgn the ￿￿O￿anCe r£hted condllk)ns 3r£ mg115.16 FRS 102 SORPI. LeoaCI* Jndudvd the SOFAwhen ￿lpi 15 prob6b￿ ihai Is, when Ihpie h£s b8En yonl of probab. thé ￿Me￿tOrS have fr6tsb1￿h9dlhalth8I&a[èsU￿C1Éfil assEts In ihH vqtdle unyp.IiidiljrTrS I*￿E￿w￿l￿￿￿h￿W1￿In lhfftr￿nErQ1 Df Ihe ¢harwy Orhave been r(*1. Yes No Nla Yes ND Yes Nla Go¥omTnEnl grants The (￿a￿ty￿￿6 re￿1v￿￿ Y0￿Mm￿nIgranl5 IDlh£ ￿t￿)d Gth ￿ r8c&ivgbl8 i& IpLlth8d ￿ Incomèwhan a valMI ￿e￿rall0nfr￿￿ thE thnor Any Gifi Aid ￿0￿￿t[ecDv￿red on 8 thndi￿n ts ¢L)thdeYed ￿tse ￿rt¢[that9Iftdfitr Is tr8a1￿1 * an additson to1￿ fLknI asth8 initkgldonstsoTh unks81￿ donoroitt ierrn5 Df l*e hBve sr*¢thed DtheNse Tax M¢lalms on Ye5 Nla es No Nla Conirnctu•l IncomeaDd This In SOFA chantyhas pro￿￿￿ thE reknledgoDds or pgrtomiaD¢* rel>ted servlctt ormetthe perfDrrnarL£è reLqbJ tonrlttons. BtBnts Y8S No Nla Dotlaied wood9 Dona*dOE&5 8rB mB85ufed aitsiFV81Jp IthD8nvJnlfuitthch Ihe asset cO￿d T￿ tXStol anystock ofgwth dll[￿￿ for L4stribu*on iD benEthciarr25 13dE￿￿e&tts te th8 tail y￿￿e tltth5E glts atthE Iimeoltheirr&eipl and tThey&e rtctrJniaedon Q*ipi. In ther8POrtiry penod In whith thE StOL*s ar&distnbuled, thEyaie r￿o￿n￿ed asan XP8ns8 al carrying amourt Dfthe St￿*S al djstribthi(￿. Donaled art mÈagurÈd atlair value on Te¢ogDItstsrn. Yfftich ￿ tr e¥pethd protttds from sale ￿s￿l￿e eAt￿CIed costs of sa*. and In'lncDme om othertradiro activities'wi* the CO[￿sponding stock rec£¥nised In the bolunce sheet On itssal8 thEvaluE 015￿k ￿ charged against'lncume fiom Gtherlradino a¢iivityes' an& tffjcgedyfr￿ sab Jroa*o recogni8e¢ as'lncorno tromdhor1radn¥r Yes Nia Yes No Nla Y8$ sdonat9d tarow(￿ry U58 byth8 chartyare fECQyniSBd as taryib￿flX￿ F￿￿￿ts and I￿1L￿￿￿j ￿ Ih?&FAas Incomlng re3ouruswh•n rec•ry?bk. YÈS In kjnd for u9è by Lhe chgniyare induded In ihe SoFAaB I￿l￿froM¢￿)n0t￿1nS when recefvable DonpiÈd s¢rvl¢¢s ?Trd fo¢iliflas DoTrated SÈTr￿5 ar￿ faC￿￿oSal@ I￿￿lIed SOFA roceived ai th&valu8 of the gin tot*e chanty. picvi&ed thE vakneolthe c5n L* mea5Ufed iewabty. Y£s Donaw $gTrKes fBc11￿0gthaI are wnsuméd I￿￿￿￿dial￿tyarB recoyni88d as Incorne wQh an eoui¥akDI amovni recwnk%ed as an 8xpons8 undor appropTrat8 h￿￿1￿97 SOFA. YES Y£s Support¢osts Th9 ¢haDtytro5 on s￿￿rtstlsss Impaim)eni. knve&fvnts held tLYreEab Dr lkneirsaBand casn and L33h£quNèknts a rnaluntyda￿ of 1 Swar arotreat¥*l ￿ cU￿asS@t inv8strn8nts Yes NO Nia Ye5 No stQGks work In Provr￿S siock5 held foi gal¢as parto¥nowhthèbk t￿Pare al ihe etssior net rèal￿blOtsa1￿&. Yès No Gr￿ or servic8sprov*od part ol¥ chantsble *1ytyo￿ mEwréd at nèi reaiisabie value bBs2JQll I￿ service wientlal prov￿￿￿ byitern5 015t(￿. 06 ND Yes loik In progrègs is valL*d ai ¢OSll•ss anyfc¢eseeabk IOSG thai Is l*etyto o¢cuion thg coNtract. Oebtors Ilidudhg trade debtors and knans receivabl91ai￿rnFaSVre¢ on Inihal al sEttl8mertamDunlsfieianytradE Dra￿￿JU￿t bythecharity. &bswuonYy. ihay are Measured al thB c￿h Drother￿)n81deTa￿￿Dex￿¢c*td 1¢ bè ￿l￿1..￿a Yes No Thp ￿li￿rIty*7￿￿ has InVes￿ents %shich Il hold5for rt53￿ c*perOhiglheirsa19and cash and cash Yes equivJlCnL%W￿ s malJiityd8ie ￿5S Ihan yeor. TWe Inclth@ cash on dEPOSIt equivalenlsvAtha ma￿￿tyd￿e ol ￿53 th￿ one yeEI hebj fu knivesthgni puiposes raI￿r IhanlD et 5hortteim comrnitsngnL4 asthEyf#l duè, Ni Cumntus•l iri¥•*tmqtlts Yds Nia Th@yare val￿d al fairvduE excepl wbernlhoyqu*ify as basi¢fitb8rLci31 POLICIES ADOPTED ADD￿lONAL TO OR DIFFERENT FRQM THOSE ABOVE Section C Notes to the accounls Icontl Note 3 Analysls of income UThr¢th¢tsd dj Èndowrnorrt d5 Totslfwth PrioryAav Ano Donaiion5 and rfts DDnatloThs legaGi¢s'. 15 Le aci8$ G8n8ral gmnts prowbled by governmentlolher hanli8S Meniber5hip subsGriptiDns and 5PDn50Fships are In 5ub5tsnce dO￿a￿ll￿$ Donatsd Other Cods, facilities and services Total 15 Charltable Nursery Fees 150,586 94,956 150.586 130.J23 108.5D7 Earl eais voucher fundin Total 245.542 245,542 238,83C other tradln9 aCti￿tIeS.. Fundraisi Other Totsl In¢omo from inve$tmehts'. Interest income Di¥idend income Rental and leasin Other 304 304 1Z income Total 304 304 5eporat Tnaterial itern of Income.. Total other.. Con¥ersion ol endowment funds Into income Gairi on disposal of a tawible fixÈd a￿et held 5 own use Gain on disposal of a programme feL91ed InvesltneThl Roy3llie5 frorn Ihe oxploitstion of InbiiÈciual 2,054 2.054 Total TOTAL INCOME 245 861 245 861 240,896 Other infomiltltsn.. All irncome inthe prttsryear was uhreslklcted oxcopt for.. (please provlda descrfpdon amountsl nla Where any endowment Is ¢oThv•rt•d IntD In Ih repofiihg p8rltsd. pl•a*8 Ihè rbason lor the converslon. NIA Whqre ahy ÈndoWMtttf￿Th￿ b& converted Into 1￿cOMe Sn Ihè lor p•rlod, plea9• glv• the r•ason for the convor8lorL NIA Wlthln thè Income It•mg abovo th• lollowifftg Iteffls are NIA year amo￿t$) CC17a (Excell 141rJ512024 Se¢lion C Notes to the accounts conti Note 4 Analy515 of r8eeipts of gDv•rnmont grants This year 08SCriPtion Govemment grant 1 Govemmtnt grant 2 Government grant 3 Other Total Last year Doscri tion Gov8rnm8nt grant 1 GovernThenl grant 2 overnment grant 3 Other Total This Last ear Please provlde deialls of any unfvifilled ¢ondition$ and other ontingencies altsching to gr8nts that have been recognlsed In income. None Non8 Thls ar ar Please give delails of other forms of governmenta551Stance frorn which the charlly has dlroctly b8n•llted. Small buslW5s rates reliet Stnall business rates res￿[ CC17a (Exc811 1410512024 Seilion C Notè 6 Anatysi5 of expendiiure ThSE y￿r L491 y•4r Ahaty8i8 @ndknwo on ralsln fvnd$'. IDcurree $88king donatyons InGd￿e￿ seekin9 ￿9aC￿￿ Ilncunpd s&BkiDg yraD15 Opgrahry mernbBr8hip Scho￿*5 atxl SOE4al lollEries Totslf nd¥ tund T4￿LIfUnd8 slag1￿ events Fudfa￿lr,g agen Operaiing Ctr￿rrty shops Advcrti%ing. rnark8frryJ, &irecltnail at Start up costs Incurred In gen8rat￿9 ngwsouice of future Incoma Dalabase deveknpm8nl c06tS Oibertr3ding acbvibes marp ment c05Ls Cost olob&)inlng invÈ$tn*ni a¢fvl¢& Invesirneni Admin￿trats￿ Inkieciual pioperty lic£ntsng Cogls ReTht co1￿l￿n, property repair5 dnd mainteTrance charge6 Expendlture on Charftab￿ aG￿vIt￿.. Pa (yjsts 209 421 192,104 40.902 ?1 871 Total ¥xpeffjd1*￿r¢ on ¢hJil*ab 223 975 22.1.975 Atat¢ m•tsrt*l Itèm •l¢x ¢ng4 Total Othèr DBPle¢pa1iDn Yotsl othèrèyhdttyr¢ TOTAL EXPENDITURE 26.06.1 28.1￿3 276.447 26.063 26.063 276.4é7 3.021 3.021 226.996 22b.996 CC17a lE￿c￿lI 1410sI20!4 Section C Notes to the accounts Icontl Note11 Paid employees Please ¢omplete this note if the charity has any employeès. 11.1 Stafl Costs Thls year Last year Salaries and wages Social security cos15 Pension costs {defined contribution scheme) Other employee benefits 199.162 6,984 3.275 181,622 7.452 3.030 Total staff co$ts 209.421 192,104 This year: Please provide details of expenditure on staff working for the charity whose ¢ontra¢ts are wlth and are pald by a related party Last year: Non• Please provide details of expenditure on staff worklng for the harity whose contracts are with and are paid by a relat8d party None Ple659 give (letai15 Of the numtser of employee5 WI￿Se total employee berjefits (excluding employer pension costsj fell within each ljand of £10.000 from £60.000 upwards. If there are no such transactions. please enter Yrue. in the box provided. No ernployees received ernployee beneflts lexcludlng employ•r pension costs) for the reporting period of more than £60,000 True Band Number of employees This year Last year £60,000 to £69,999 £70.000 to £79,999 £80.000 10 £89,999 £90,000 to £99,999 £100,000 to £109,999 This year Last year Please provide the total amount paid to key management personnel Ilncludes trustees and senlor management) for thelr services to the charity- For specific amounts paid to trustsas, see Noto 28. 33,409 25,459 CC17a IExcell 10 1410512024 11.2 Average head count In the year This year Number Lasl year Number The parts of the charity in which the employetrs work 14 12 Total 12 11.3 Ex-gratia payments to employees and olhers (excluding trustees) Please complete if an ex-gratia payment is made. Please explaln the nature ol the payment This year Last year Please state the legal authority or reason for making the paymènt This year Last year Thls year Last year Please state the amount of the payment lor value of any waiver of a right to an asset) CC17a (Excell 1410512024 Section C Notes to Ihe accounts Icontl Mote 12 Defined contribution pension scheme or defined benefit scheme accounted for as a deflned contrlbution scheme. 12.1 Please ¢omplot• th1$ not8 If a d8flnod Gontrlbutlon penslon scheme is operat•d. Thls y•ar Last year Amouni of ¢ontrlbutlons rt¢ognlBèd In thè SOFA as an &xpens8 3,275 J.030 Please explaln the ba$ls for allocatlng th& Ilability and expense of dèfinèd contribution pension scheme between actlviliès and between restricted and unrestrictèd funds. CC17a IExcÈll 12 1410512024 Section C Notes to the accounts l¢ontl Note 14 Tangible fixed a55ets Please complete this note If the ¢harlty h•$ any tanplble ftxed•$$ets 14.1 Cost or valuation Frq•hold Iwnd & bulldlngs Olhtr land & bulldlngs PIAn( machlnery and motoi vehleles Fixtures, fittinus and equlpment Total Al the beginning of the y8ar Addilii)n8 29,500 7.168 36 668 Revaluations 129,5001 129 £001 Disposals TransfeFS Al end of the year 7168 7 1(? 14.2 Depreciation and impairnwnts SL over term Df le8S8 SLorRB SLorRB RB SLorRB Ratp 15% At beginning of Ihe year Disposals 4.214 1,989 6.203 DeprEGialv)n 777 777 Impaimienl 14.2141 14.2141 rransf8rs' At ond of the yvar 14.3 Net book vèlue Net book value al the I￿ginn1r@ of the year 25.286 5,1 T9 3U.465 N8t book value 8t the and of th& y8ar 4,402 4.402 CC17a (Excsll 1410512024 Section C Notes to the accounts Not¢ 19 Debtors and prepayment$ Please Gomplete thls note If the charlty has any debtors or prepaymen 19.1 Analysis of debtors Thls year Last y•ar Trade debtors 5.638 3,659 Prepayment5 and accrued Income other debtors 5,638 3,659 Total Ploase complete 19.2 whern a material debtor is recoverable more than o ye8r after the reporting date. 19.2 Anatysis of debtors recoverable in more than 1 year (included In debtors above) This year Last year Trad• d•btors Prepayments and accrued income other debtors Total CC178 (Excell 14 1410512024 Section C Notes to the accounts Icontl Note 20 Creditors and accruals Please complete this note if the charity has any creditors oraccru•ls. 20.1 Analysis of credltors Amounts falling due within one year This year Last year Amounts falllng due after more than one year Thi5 year Last year AccnMls for grants payable Bank loans and overdrafts Trade creditors 6,766 5.304 Payments received on account for contracts or performanceryrelated grants Accruals and deferred Income 15.234 12,857 Taxation and social Jecurity Other credttors Total 20.2 Deferred income Please Complete thls note If Ihe ¢harity has deferred income. This ear DCC 8dv8ncéd &arty yaars fvncling payments in r&specl of the future Autum temp incomè. Last year DCC advanced early years fvnding paymenls in respect of the fultjre Autum term income. Please explaln the reasons why income is defeffed. Mov•m•nt in def8rred incom8 account This year Last year Balance at the start of the reporting ￿rIOd Amounts added in current period Amounts released tr• InGome from previous period5 Balance at the end of the reportlng perlod 12,857 15.234 14,481 12.857 112,8571 15,234 114,481 12,857 CC17a (Excell 1410512024 Section C Notes to Ihe accoun15 Note 24 Cash at bank and In Thls year Last year Shorttsrni cash InvgstmoThts than 3 matuwlty Llatgl Sh¢*rttsm) d•p•8lts Cash at ••d hand Other T￿al 26,426 174S3 40,399 E.145 43,881 4fj. 44 GC17a IE¥¢èll I￿0512D24 Section C Notes to the a¢counts (conti Note 25 Fair value of assets and liabilitie Th18 ar Last ear 25.1 Please provlde detalls of the charfty5 exposure to credit risk (the risk of Incurilng a 1085 due to a debtor rbot pa￿n9 what15 owedl , Ilquldty nsk (the risk of not bein9 able to rneEt short term financial dÈmand$l artd ma￿(et rlsk Ith8 rlsk that the value Df an investmentwill fall due to change$ In thè mak*etl arlslng from flnat)¢lal InstNmÈnts yJhiEh Lh* shtsrlty l• •xposod at tho vf th• porting p¢rfjod and explaln how the charfty manages those rlsks. slgnfficant n5k no slgnificanl risk 25.2 Please give detsils ollho amount of change in the fair value of basic financial instrumènts (debtors. credltvrs. inve¥lm8nts1seo wtlon 11, FRS 102 SORPII mFasurod at tsiT vwluF through the SoFAthat18 attrfbutablo to chang95 In credlt CC17a IE%cell 14m512024 Section C Notes to the account5 Icontl Note 26 Events after the end of the reporting period Please complete this note events (not roquiring adjustment to the accounts) have occurred after the and of the reporting perlod but before the accounts are authonsed which relate to ¢ondltlons that arose after the end of the Thi5 year Last year Please provide details of the nature of the event nl Provlde an estlrnate of the flnanclal effect of the eveTrl or a statement that such an estimate cannot be made nla nla CC17a (Excell 18 1410512024 Section C Note5 to the accounts Iconll Note 28 TraThsaGtlon3 w￿h tmsteès and related par￿0$ Iirh• cha￿tyhaS any transactfons wtlh relatfjdparties (other thq t*ustsè explalnedlngVftLIBnGe notesj detalls of $ts¢ii tr•nsa¢tian$ $hOtsidooproYitterl Iv ihts noie. lff Ilw••r•no transactlons go report please entsr In th8 or 'F815e"if there transacrfons to 28.1 Trustee Yemuneratlon and bonefits Thls year one otthe trustees have been pald any remunerallon or rqcelvqd anyal￿r from an employment wmh thelr chaT4ty or a related en￿ty (True or Faloel In th$ pd*lod ¢h&ilty Ivs pald tru$teos iemunoraiion on¢rfbeneffts. Please glve the amountof, and legal aulhorftyfcr, any remuneration orotherbenefitspaid toa trvslpe byth chwrtyoranylnstllullott or ¢ompany ¢ortiie¢ted wifh Ir. Amounls paid or boneflt valu Lpgal authtkrhy109 order, governln9 dts¢unb•nt) PBnsiDn CO￿tribU￿0￿ RlduTrdancy ilncludlng ID5S of DfliGe}lex Other TOTAL NaThe oltrustee Whwe on ¢xgrnii•poymenih•g been made to a trustee, providB •Jrpl4nolion olthB olth•paym*nL Last yèai Non@ of tho tTustses havB be•n palil any r•rnunoratiorb or r•c•wtid Jny olhÈr bènèllls from #n employm8ht wlth thelr chailty ora related entlty ITNÈ or Falsel In th#p¢rl•d Ihe ¢h•rfty h•sp41d tyusioes r¢mun¢ratton Bndbeneffts. Pleasegfve the of, 4ndlè9alautl￿ lor, any orolherb8n8lits pard to & Ilu$t•&byth• ¢hA*ity orttny Institutlon orcompanyconnected wlth it. Amounts pald or benefltvalue Pen910 Rodundar Oth•r TOTAL Legal authormy le¥ roer. gO￿rnIng NaTn8 of ifuFIg 390 390 Please glve detalls of whyrfjrDurJg¥*b￿ oroth mpIo￿th￿￿8litS w&rnpbid. Wher&an ex gralla Payfftenthas ￿￿de l(Tr4 t￿￿t￿8. pmvldean explayjadon of the nalure of the paymanl CC17a IEXCEII 1410512024 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of Hollwell Nursery On accounts for the year ended 31 August 2023 Charity no lif any) 1081086 Set out on pages 1-22 I report to the trustees on my examination of the accounts of the above charity I'the Trust") for the year ended Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 ('the Act") I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carying out rny examination, I have followed all the applicable Directions given by the Charity Commission under section 145{51{b) of the Act. Independent I have completed my exarnination. l Gonfirm that no malerial matters have examiner's statement come to my attention in connection wilh the examination {oth8r than that disclosed below") which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities AGt- or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements conceming the fomi and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts givè a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connedion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets rf they do not apply. Signed: Date: 11105124 Name: Andrew Comer Relevanl professional qualification(s} or body (if any): FCCA Addross: Evans & CO, Manchester House. High Street, stalbridge, Dorset DT10 2LL Oct 2018 IER Section B Disclosure Only complete if the examiner need5 to highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Givo here brief details of any ilems that the examiner wishes to disclose. IER Oct 2018